Supplementary Provisions, Article 6Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Subject to the Donation Deduction

①The provisions of Article 217, paragraph (1), item (i) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the day of enforcement of the Act Partially Amending the Environment Corporation Act, and the provisions then in force continue to govern those specified donations that an individual made before that day.

②The provisions of Article 217, paragraph (1), items (iii) and (iv) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.